2025 THLN 7491 | 2025 PTD 199

Laws Cited

Sales Tax Act, 1990 | Income Tax Ordinance, 2001 | Constitution of Pakistan, 1973

Sections

25, 72(B) | 177, 214C | 199

D.G. KHAN CEMENT COMPANY LIMITED and others

The FEDERAL BOARD OF REVENUE and others

Petitioner(s) by: Imtiaz Rashid Siddiqui, Raza Imtiaz Siddiqui, Shehryar Kasuri, Humzah Sheikh, Mansoor Usman Awan, Barrister Hamza Shehram Sarwar, Umair Ahmad, Malik Muhammad Aslam, Mian Shahzeb Qudoos, Shahzad Ata Elahi, Salman Zaheer Khan, Usman Ali Virk, Ch. Muhammad Ali, Musadiq Islam, Shahbaz Butt, Asad Abbas Raza, M. Ahsan Mahmood, M. Usman Zia, Ibraheem Hassan, M. Yaqoob Sukhera, Mudassir Aftab, Ali Sibtain Fazli, Hasham Ahmad Khan, Abad ur Rehman, Ilyas Zafar, Syed Nasir Ali Gilani, Naeem Munawar, Ch. Waseem Ahsan, Abad ur Rehman, Muhammad Aslam Sheikh, Muhammad Naeem, Tanzil ur Rehman Hotiana, Zahid Ateeq Ch., M. Ahsan Awan, Mudassar Shujauddin, Muhammad Ijaz Ali Bhatti, Basharat Ali Awan, Nafees Abid, Ms. Iqra Riaz, Asghar Leghari, Ali Javed, Muhammad Ajmal Khan, Zulfiqar Khan, Umer Wahab, Rana Usman Habib Khan, Muhammad Ahsan Nawaz, Noureen Fouzia, Ahmad Fareed Bhedal on behalf of Muhammad Yahya Johar, Advocate/L.A. for CIR, Malik Muhammad Ali Awan, Muqadam Mansha, Rana M. Afzal, Hassan Kamran Bashir, Sikander Ali, Rai Amer Ijaz Kharal, Muhammad Nasir Khan and Hammad ul Hassan Hanjra

Respondent(s) by: Ahmed Pervaiz, Ahtasham Mukhtar, Saffi ul Hassan, Malik Khalid Shafique, AAGPK, Sarfraz Ahmad Cheema, Liaqat Ali Chaudhry, Amir Wakeel Butt, Adeel Shahid Karim, Anas Sheikh, Shahid Sarwar Chahil, Mrs. Kausar Parveen, Usman Asghar Virk, Shahzad Ahmad Cheema, Malik Abdullah Raza, Ms. Riaz Begum, Muhammad Asif, Kashif Ali Zain, Naeem Khan, Shaigan Ijaz Chadhar, Mian Yusuf Umar, Zain ur Abidein Bokhari, L.A. for I.R./CIR, Ibrar Ahmad, Syed Ali Moinuddin Gillani, Falak Sher Khan, Imran Hayee Khan, Director Law FBR and Dr. Ishtiaq Ahmad, CIR, LTO, Lahore, Departmental Representatives

Present: Abid Aziz Sheikh and Muzamil Akhtar Shabir, JJ

JUDGMENT

This judgment will also decide writ petitions and Intra Court Appeals (ICAs) detail of which is given in Appendix A, as common questions of law and facts are involved in all these petitions and ICAs. The legal proposition involved in all these cases is that whether the Commissioner Inland Revenue (Commissioner) could initiate proceedings against the petitioner's/appellants in terms of section 25 of the Sales Tax Act, 1990 (Act) and section 177 of the Income Tax Ordinance, 2001 (Ordinance), in the wake of Federal Board of Revenue (FBR) instructions/directions issued to the Chief Commissioner and other field formations for audit of various sectors.2. Before we have a grip of the legal contentions on the basis of which the impugned orders and notices are challenged, it would be apposite to scan through the factual matrix in brief. Relevant facts are that number of assessees who are from various business sectors have been selected for audit by the Commissioners in pursuance to section 25 o...

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